Date of Award
Master of Business
Faculty of Business and Public Management
Mr Theo Christopher
This study has considered the incentives motivating listed mining and industrial companies to provide governance related disclosures in their annual reports. An examination is made of the impact of listing rule 4.10.3 that was applicable from 30 June 1996. Accordingly the years 1995, 1996 and 1997 are examined. A sample of 100 mining companies and 100 industrial companies was drawn primarily from the Connect 4 database of companies. Adopting political cost theory the study hypothesised that governance disclosures were positively related to the proportion of non-executive directors, gearing, ownership diffusion, Big 6 external auditor and firm size.
Cullen, L. M. (2002). Determinants of corporate governance disclosures by Australian listed companies subsequent to the introduction of ASX listing rule 4.10.3. Retrieved from http://ro.ecu.edu.au/theses/751